Tennessee Exempts Fiber-Optic Cable from Sales Tax

[June 4, 2019] Tennessee recently enacted legislation amending the definition of tangible personal property to exclude fiber-optic cable after it has become attached to a structure or installed underground. Such fiber-optic cable is deemed realty upon installation and is not subject to sales tax. The exemption is effective July 1, 2019.

Author

Alex Samuel

Alex Samuel is a Junior Regulatory Counsel at Sovos Compliance. Within Sovos’ Regulatory Analysis function, Alex focuses on enterprise sales tax issues arising in various domestic and international jurisdictions. Prior to Sovos, Alex worked as an attorney at New Hampshire Legal Assistance. Alex is a member of the New Hampshire and Massachusetts Bars, earned his B.S. from the University of Minnesota and his J.D./LL.M from the University of New Hampshire School of Law.
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